Although ‘Process Now, Check Later’ applies to
claims not in an SA return (excluding S33 Error or Mistake claims),
the intention is to keep the PAYE coding as accurate as possible. A
coding should not be adjusted if there is any doubt that relief is
due.
You should examine the claim on receipt to decide whether
relief is due. If you consider that the claim is correct you should
amend the coding. This includes giving provisional relief in the
code where the exact amount cannot be determined until after the
end of the year. In an SA case, the taxpayer will subsequently be
issued with a return in which he / she will provide the final
position for the year which will be taken into account in the self
assessment. In non-SA cases, a Targeted Review Form will be issued
at the end of the year to check on the final position.
If a coding claim is incomplete because some of the
information needed to consider and quantify the claim is missing,
you should request the additional information. Such a request does
not constitute an enquiry into the claim. If however, the claim
contains sufficient information for you to process it but you
decide to ask questions before amending the code, you must open an
enquiry.
